Merchant, Kenneth A. - In: Accounting, Auditing & Accountability Journal 19 (2006) 6, pp. 893-917
issues, this is the first such approach in management accounting. This approach can lead to improved performance measurement … evaluating any measure or set of measures. Then it applies the criteria to an evaluation of three measurement alternatives in …. Findings – The paper shows that all of the measurement alternatives fail to satisfy one or more of the evaluation criteria and …